net working capital turnover

简明释义

净营运资本周转率

英英释义

Net working capital turnover is a financial ratio that measures how efficiently a company uses its net working capital to generate sales. It is calculated by dividing the company's net sales by its average net working capital over a specific period.

净营运资本周转率是一个财务比率,用于衡量公司利用其净营运资本产生销售的效率。它通过将公司的净销售额除以特定期间内的平均净营运资本来计算。

例句

1.Investors often look at net working capital turnover 净营运资本周转率 to assess a company's efficiency in using its short-term assets.

投资者通常关注净营运资本周转率 net working capital turnover 来评估公司使用短期资产的效率。

2.To improve net working capital turnover 净营运资本周转率, the firm decided to reduce its accounts receivable days.

为了提高净营运资本周转率 net working capital turnover,该公司决定减少应收账款天数。

3.Analyzing the net working capital turnover 净营运资本周转率 can provide insights into potential liquidity issues.

分析净营运资本周转率 net working capital turnover 可以提供潜在流动性问题的见解。

4.The company's net working capital turnover 净营运资本周转率 improved significantly after optimizing inventory management.

在优化库存管理后,公司的净营运资本周转率 net working capital turnover 显著改善。

5.A high net working capital turnover 净营运资本周转率 indicates that a company is effectively managing its current assets and liabilities.

净营运资本周转率 net working capital turnover 表明公司有效管理其流动资产和负债。

作文

In the realm of finance and business management, understanding various financial metrics is crucial for assessing a company's performance. One important metric that often comes into play is net working capital turnover. This term refers to the efficiency with which a company utilizes its working capital to generate sales. To grasp this concept better, we need to break it down into its components and implications.Firstly, let’s define what net working capital (NWC) is. It is calculated as current assets minus current liabilities. In simpler terms, it represents the funds available for day-to-day operations. A positive net working capital indicates that a company can cover its short-term liabilities with its short-term assets, which is essential for maintaining operational liquidity.The net working capital turnover ratio is then derived by dividing the net sales by the net working capital. This ratio provides insight into how effectively a company is using its working capital to generate revenue. A high turnover ratio suggests that the company is efficiently managing its working capital, generating more sales per dollar of NWC. Conversely, a low turnover ratio may indicate inefficiencies, such as excess inventory or slow-moving receivables, which can tie up capital that could be used elsewhere in the business.Understanding the net working capital turnover ratio is particularly vital for businesses looking to optimize their operations. For instance, a retail company that maintains a high turnover ratio might be adept at managing its inventory levels, ensuring that products are sold quickly and that cash flow is consistently replenished. On the other hand, a manufacturing company with a low turnover ratio might struggle with overproduction or have difficulties in collecting payments from customers, leading to cash flow issues.Moreover, comparing the net working capital turnover ratio across different industries can yield valuable insights. Different sectors have varying benchmarks for what constitutes a healthy turnover ratio. For example, grocery stores typically operate on thin margins and thus may have a higher turnover ratio compared to luxury goods retailers, who may have larger inventories and longer sales cycles.To improve the net working capital turnover, companies can implement several strategies. Streamlining inventory management practices, optimizing accounts receivable processes, and negotiating better payment terms with suppliers are all effective ways to enhance this ratio. Additionally, adopting just-in-time inventory systems can help reduce excess stock and improve cash flow.In conclusion, the net working capital turnover is a key indicator of a company’s operational efficiency and financial health. By understanding and monitoring this metric, businesses can make informed decisions that enhance their liquidity and overall performance. Ultimately, a strong grasp of this financial ratio not only aids in internal management but also serves as a valuable tool for investors and stakeholders who wish to assess a company's viability in the marketplace.

在财务和商业管理领域,理解各种财务指标对于评估公司的表现至关重要。其中一个常用的重要指标是净营运资本周转率。这个术语指的是公司利用其营运资本产生销售的效率。为了更好地掌握这一概念,我们需要将其分解为组成部分及其含义。首先,让我们定义什么是净营运资本(NWC)。它的计算方式是当前资产减去当前负债。简单来说,它代表了可用于日常运营的资金。正的净营运资本表明公司能够用短期资产覆盖其短期负债,这对于维持运营流动性至关重要。然后,净营运资本周转率比率是通过将净销售额除以净营运资本得出的。这个比率提供了对公司如何有效利用其营运资本生成收入的洞察。高周转率表明公司在有效管理其营运资本,能够每一美元的NWC产生更多销售。相反,低周转率可能表明低效,例如过剩的库存或缓慢的应收账款,这可能会占用本可以在业务其他地方使用的资本。理解净营运资本周转率比率对于希望优化运营的企业尤其重要。例如,保持高周转率的零售公司可能擅长管理其库存水平,确保产品快速销售,并且现金流持续补充。另一方面,低周转率的制造公司可能在过度生产或收款方面遇到困难,从而导致现金流问题。此外,比较不同产业之间的净营运资本周转率比率可以提供有价值的见解。不同部门对于健康的周转率有不同的基准。例如,杂货店通常在薄利上运营,因此可能比奢侈品零售商拥有更高的周转率,因为后者可能有更大的库存和更长的销售周期。为了提高净营运资本周转率,公司可以实施几种策略。精简库存管理实践、优化应收账款流程以及与供应商谈判更好的付款条件都是提高该比率的有效方法。此外,采用及时库存系统可以帮助减少过剩库存并改善现金流。总之,净营运资本周转率是公司运营效率和财务健康的重要指标。通过理解和监控这一指标,企业可以做出明智的决策,从而增强其流动性和整体表现。最终,对这一财务比率的强烈掌握不仅有助于内部管理,也为希望评估公司在市场上生存能力的投资者和利益相关者提供了有价值的工具。

相关单词

working

working详解:怎么读、什么意思、用法

turnover

turnover详解:怎么读、什么意思、用法